ieshims.dll
is an artefact of Vista/7 where a shim DLL is used to proxy certain calls (such as CreateProcess
) to handle protected mode IE, which doesn't exist on XP, so it is unnecessary. wer.dll
is related to Windows Error Reporting and again is probably unused on Windows XP which has a slightly different error reporting system than Vista and above.
I would say you shouldn't need either of them to be present on XP and would normally be delay loaded anyway.